Ivan Inc. is contemplating marketing a new product. Fixed costs to be incurred are $800,000 for the production of 50,000 units or less and $1,300,000 for more than 50,000 units. The contribution margin ratio is 30% for the first 50,000 units, and these must be produced first. The contribution margin ratio increases to 50% for units in excess of 50,000. The product is expected to sell for $40 per unit. How many units must Ivan sell to earn profit of $400,000